EXHIBIT 23.2








                    CONSENT OF INDEPENDENT ACCOUNTANTS



We consent to the incorporation by reference in the registration
statement of The Kroger Co. on Form S-8 (File No. 33-29640) of
our report dated April 1, 1994, on our audits of the financial
statements and financial statement schedule of The Kroger Co.
Savings Plan as of December 31, 1993 and 1992, and for each of
the three years in the period ended December 31, 1993, which
report is included in this Annual Report on Form 10-K.

 




(COOPERS & LYBRAND)
COOPERS & LYBRAND
Cincinnati, Ohio
April 27, 1994